Yohannes Ekaputra Sananto SE. M.Sc.

Under PSAK 116, Indonesian lessees must deduct incentives like rent-free periods and fit-out contributions from lease payments to correctly value ROU Assets and Lease Liabilities. This ensures the financial benefit is recognized systematically across the lease term. Manual tracking often leads to errors in IDR reporting and increased audit risks, especially during complex contract modifications or stepping rate adjustments.

Bargain Purchase Options (BPOs) let lessees buy assets at a discount, often triggering finance lease classification under IFRS 16. Tools like Leasee automate BPO detection, classification, and reporting—cutting processing time by up to 70% and ensuring audit-ready compliance